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European Union: The indirect effects of community law on domestic tax law : succession as a primary example

Nikola Vinther

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Abstract

The effects of community law, e.g. the EC Merger Directive, on areas of the law where the national legislator has elected to regulate in compliance with community requirements in non-harmonized areas, are discussed.

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What this paper is about

The effects of community law, e.g. the EC Merger Directive, on areas of the law where the national legislator has elected to regulate in compliance with community requirements in non-harmonized areas, are discussed.

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Available abstract

The effects of community law, e.g. the EC Merger Directive, on areas of the law where the national legislator has elected to regulate in compliance with community requirements in non-harmonized areas, are discussed.

Key concepts: Legislator, Directive, Law, European community, Political science, Tax law, Member states, Municipal law

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European Union: The indirect effects of community law on domestic tax law : succession as a primary example — Research Paper | ScholarLens